Shall a manufacturer or a job worker become liable to pay tax if the inputs or semi-finished goods sent for job work under the earlier law are returned after completion of job work after the appointed day

Question 9 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 9 – Q 9. Shall a manufacturer or a job worker become liable to pay tax if the inputs or semi-finished goods sent for job work under the earlier law are returned after completion of job work after the appointed day? Ans. No tax shall be payable by the manufacturer or the job worker under the following circumstances: Inputs/ semi-finished goods are sent to the job worker in

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